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Highway Problems
173
ble of carrying greatly increased volumes of traffic.
fere with the right of each state to adopt any form
On the basis of their recognition of highway de-
of highway taxes it desired. The committee's rec-
ficiencies and the need for an expanded program,
ommendations, he said, would give each state a fair
the Governors gave close consideration to problems
proportion of the taxes paid by interstate carriers,
of finance. They reviewed the costs of existing high-
would tax interstate carriers equitably in relation
way programs and took account of estimated costs
to intrastate carriers, would be feasible from an ad-
of needed improvements. To meet these costs, it was
ministrative standpoint, and would require no
agreed, the states must seek additional revenues
change in the basic highway-user tax system em-
from taxes imposed on motor vehicles.
ployed in each state.
The committee's proposal is to reduce the aggre-
gate of all applicable highway-user taxes in each
state to a mileage rate basis. Included in this com-
ISCUSSION of motor vehicle taxation focused on
putation would be annual fees and taxes; fuel taxes;
two major issues. The first concerned the types of
and applicable taxes on gross receipts, mileage,
highway-user taxes levied by various states, and par-
weight-distance, axle-mile, etc. The mileage rate
ticularly the values and shortcomings of mileage
would be determined on the basis of existing taxes
taxes. The second dealt with interstate implications
and tax rates applied to the average annual mile-
of varying systems of motor vehicle taxation.
ages of the several weight categories of vehicles to
Several Governors emphasized the need for estab-
be brought under the plan.
lishing a tax structure which imposes a fair share
The tax rate SO determined would be applied to
of highway costs on heavy commercial vehicles. They
vehicles in the covered classes for each mile traveled
suggested that weight-distance or mileage taxes of-
in each of the states in which they operated. Fair
fered the most suitable means of accomplishing this
compensation for the use of the highways by inter-
goal, since this form of levy relates taxes paid to
state vehicles is related under the plan to what
the use made of highways. They noted that this
similar vehicles operating a comparable number of
form of taxation provided an equitable division of
miles wholly within the state would pay.
the tax burden among various classes of users.
The method of administration contemplated is
Governors from several states with mileage taxes
that of periodic return, the payment of tax to be
stated that they were feasible to administer and that
coupled with the usual audit and verification pro-
collection and enforcement costs were not unreason-
cedures. Each state would receive a report and col-
able. They cited figures from their states showing
lect its tax from each registered taxpayer. Certain
that administrative costs are low in comparison to
cooperative procedures to facilitate enforcement and
the yield of these taxes. They also indicated that
cut administrative costs had been suggested.
their states have not experienced undue difficulties
Mr. Conlon noted similarities and differences be-
in enforcing such tax measures.
tween the recommendations of the N.A.T.A. com-
Some Governors reported less favorable experi-
mittee and proposals advanced recently by repre-
ences in connection with mileage taxes. They said
sentatives of the trucking industry. Both plans, he
that their states have had difficulties in enforcing
said, recognize mileage traveled as an equitable
these laws, but agreed that exemption provisions in
basis for tax payments. He suggested, however, that
the statutes have contributed to the enforcement
the proposals of the trucking industry would not
problem.
work equitably in states having third structure
The Governors recognized that serious problems
taxes, while the N.A.T.A. plan would fit all types
in taxation of motor vehicles arose from the appli-
of highway-user taxes.
cation of the laws to commercial vehicles traveling
in two or more states. They noted that the usual
reciprocity agreements do not always work well
between states which have third structure taxes and
T
Governors concluded that there is urgent need
states which levy only gasoline taxes and registra-
to develop interstate arrangements which will not
tion fees. They expressed concern over current dif-
impose undue burdens upon vehicles in interstate
ficulties of this type and agreed that retaliatory
commerce, but which will insure that these vehicles
legislation provided no answer to such problems.
pay their fair share of the costs of the roads in each
At the invitation of the Governors, Charles F.
state. They agreed that any such interstate agree-
Conlon, Executive Director of the Federation of Tax
ments must preserve the rights of each state to de-
Administrators, discussed with them some possible
velop its own highway-user tax system. The Gover-
solutions. He described a proposal developed by the
nors' Conference formally requested that a study be
Committee on Highway Use Taxes of the National
made of various proposals for the development of
Association of Tax Administrators. Mr. Conlon em-
such agreements and that recommendations be sub-
phasized that this proposal did not in any way inter-
mitted to the Governors prior to the convening of
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"ocrText": "pue UOXIN\nHighway Problems\n173\nble of carrying greatly increased volumes of traffic.\nfere with the right of each state to adopt any form\nOn the basis of their recognition of highway de-\nof highway taxes it desired. The committee's rec-\nficiencies and the need for an expanded program,\nommendations, he said, would give each state a fair\nthe Governors gave close consideration to problems\nproportion of the taxes paid by interstate carriers,\nof finance. They reviewed the costs of existing high-\nwould tax interstate carriers equitably in relation\nway programs and took account of estimated costs\nto intrastate carriers, would be feasible from an ad-\nof needed improvements. To meet these costs, it was\nministrative standpoint, and would require no\nagreed, the states must seek additional revenues\nchange in the basic highway-user tax system em-\nfrom taxes imposed on motor vehicles.\nployed in each state.\nThe committee's proposal is to reduce the aggre-\ngate of all applicable highway-user taxes in each\nstate to a mileage rate basis. Included in this com-\nISCUSSION of motor vehicle taxation focused on\nputation would be annual fees and taxes; fuel taxes;\ntwo major issues. The first concerned the types of\nand applicable taxes on gross receipts, mileage,\nhighway-user taxes levied by various states, and par-\nweight-distance, axle-mile, etc. The mileage rate\nticularly the values and shortcomings of mileage\nwould be determined on the basis of existing taxes\ntaxes. The second dealt with interstate implications\nand tax rates applied to the average annual mile-\nof varying systems of motor vehicle taxation.\nages of the several weight categories of vehicles to\nSeveral Governors emphasized the need for estab-\nbe brought under the plan.\nlishing a tax structure which imposes a fair share\nThe tax rate SO determined would be applied to\nof highway costs on heavy commercial vehicles. They\nvehicles in the covered classes for each mile traveled\nsuggested that weight-distance or mileage taxes of-\nin each of the states in which they operated. Fair\nfered the most suitable means of accomplishing this\ncompensation for the use of the highways by inter-\ngoal, since this form of levy relates taxes paid to\nstate vehicles is related under the plan to what\nthe use made of highways. They noted that this\nsimilar vehicles operating a comparable number of\nform of taxation provided an equitable division of\nmiles wholly within the state would pay.\nthe tax burden among various classes of users.\nThe method of administration contemplated is\nGovernors from several states with mileage taxes\nthat of periodic return, the payment of tax to be\nstated that they were feasible to administer and that\ncoupled with the usual audit and verification pro-\ncollection and enforcement costs were not unreason-\ncedures. Each state would receive a report and col-\nable. They cited figures from their states showing\nlect its tax from each registered taxpayer. Certain\nthat administrative costs are low in comparison to\ncooperative procedures to facilitate enforcement and\nthe yield of these taxes. They also indicated that\ncut administrative costs had been suggested.\ntheir states have not experienced undue difficulties\nMr. Conlon noted similarities and differences be-\nin enforcing such tax measures.\ntween the recommendations of the N.A.T.A. com-\nSome Governors reported less favorable experi-\nmittee and proposals advanced recently by repre-\nences in connection with mileage taxes. They said\nsentatives of the trucking industry. Both plans, he\nthat their states have had difficulties in enforcing\nsaid, recognize mileage traveled as an equitable\nthese laws, but agreed that exemption provisions in\nbasis for tax payments. He suggested, however, that\nthe statutes have contributed to the enforcement\nthe proposals of the trucking industry would not\nproblem.\nwork equitably in states having third structure\nThe Governors recognized that serious problems\ntaxes, while the N.A.T.A. plan would fit all types\nin taxation of motor vehicles arose from the appli-\nof highway-user taxes.\ncation of the laws to commercial vehicles traveling\nin two or more states. They noted that the usual\nreciprocity agreements do not always work well\nbetween states which have third structure taxes and\nT\nGovernors concluded that there is urgent need\nstates which levy only gasoline taxes and registra-\nto develop interstate arrangements which will not\ntion fees. They expressed concern over current dif-\nimpose undue burdens upon vehicles in interstate\nficulties of this type and agreed that retaliatory\ncommerce, but which will insure that these vehicles\nlegislation provided no answer to such problems.\npay their fair share of the costs of the roads in each\nAt the invitation of the Governors, Charles F.\nstate. They agreed that any such interstate agree-\nConlon, Executive Director of the Federation of Tax\nments must preserve the rights of each state to de-\nAdministrators, discussed with them some possible\nvelop its own highway-user tax system. The Gover-\nsolutions. He described a proposal developed by the\nnors' Conference formally requested that a study be\nCommittee on Highway Use Taxes of the National\nmade of various proposals for the development of\nAssociation of Tax Administrators. Mr. Conlon em-\nsuch agreements and that recommendations be sub-\nphasized that this proposal did not in any way inter-\nmitted to the Governors prior to the convening of"
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